Luxembourg tax residency: the 183-day rule

Luxembourg treats you as a tax resident at 183 days in any rolling 12-month window — but the day count is only the part we can calculate. It is one of Luxembourg's tests, not the whole rule (see the others below). Source: Administration des Contributions Directes (ACD), last reviewed 2026-05-27.

183 days isn't the only route — Luxembourg can also treat you as resident on non-day grounds (tax domicile (domicile fiscal / wohnsitz), available / habitable dwelling at disposal, intention to retain and use the home). See every test below.

Spend 183 days or more in Luxembourg across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.

Reviewed by Quentin Dupard, founder · last reviewed 2026-05-27 · How we research

Threshold: 183 days
Counting window: 12-month rolling
Day-based test: 1
Last reviewed: 2026-05-27

How does Luxembourg count days for tax residency?

According to Administration des Contributions Directes (ACD), you become a tax resident of Luxembourg once you spend 183 days or more there in any rolling 12-month window. Crucially, this is a rolling window: it does not reset on 1 January. Any qualifying span that contains enough days can trigger residency, so you have to watch a moving window rather than a fixed year.

Habitual residence — >6 months (12-mo rolling)

183 days · any rolling 12-month window

Spend 183 days or more in Luxembourg across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.

Resident taxpayer if tax domicile OR habitual residence (séjour habituel) is in Luxembourg. Habitual residence = more than 6 consecutive months presence, assessed over a rolling 12-month window. Brief absences are ignored.

What else makes you a tax resident of Luxembourg?

The day count is only one route. Luxembourg can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.

Tax domicile (domicile fiscal / Wohnsitz)

Per § 13 StAnpG, an individual is resident if they keep a dwelling in Luxembourg under circumstances showing they will retain and use it — a home effectively at their disposal and intended for continued use — regardless of any day count, and this alone makes them taxable on worldwide income.

Available / habitable dwelling at disposal

The domicile test does not require ownership: it is enough that a residential dwelling, equipped for habitation, is legally available for the person's use (rented, lent, or owned) under conditions implying lasting use.

Intention to retain and use the home

Tax domicile additionally requires the objective intention — inferred from actual, regular, continuous occupation and personal circumstances — to keep and make use of the Luxembourg dwelling, distinguishing it from a mere transient stay.

Luxembourg at a glance

Tax year: 1 January – 31 December (the Luxembourg tax year is the calendar year).
How days are counted: Residence is not assessed by an annual day-count; it triggers on a stay exceeding six consecutive months, and this period counts even if it overlaps two fiscal years or is interrupted by short absences (brief absences are ignored). Authoritative sources do not specify whether arrival/departure days or part-days each count as whole days, so treat this as a continuous-presence test rather than a strict day tally.
What residency means: Residents are taxed on their worldwide income; non-residents are taxed only on Luxembourg-source income. Residence is established by an effectively used abode in Luxembourg or a stay exceeding six consecutive months.
Notable regime: Impatriate (inpatriate) tax regime: from tax year 2025, eligible new arrivals can exempt 50% of gross annual remuneration (capped at a EUR 400,000 base, so up to EUR 200,000 exempt) for the 8 years following arrival, subject to conditions (e.g. min. EUR 75,000 base salary; not Luxembourg tax-resident/within 150km of the border in the prior 5 years).

Official source

Administration des Contributions Directes (ACD). View the primary guidance ↗

Rule last checked against this source on 2026-05-27.

Count your days in Luxembourg

The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Luxembourg's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.

183-day calculator Schengen 90/180 calculator

Frequently asked questions

How many days can I stay in Luxembourg without becoming a tax resident?

According to Administration des Contributions Directes (ACD), Luxembourg treats you as a tax resident at 183 days across any rolling 12-month window (the "Habitual residence — >6 months (12-mo rolling)"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.

Is the day count the only way to become a tax resident of Luxembourg?

No. Beyond the day count, Luxembourg can treat you as resident through tax domicile (domicile fiscal / wohnsitz), available / habitable dwelling at disposal, intention to retain and use the home — any one of these can apply even if you stay well under 183 days. They don't depend on counting days, so confirm them against your own circumstances.

What counts as a day of presence in Luxembourg?

In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with Administration des Contributions Directes (ACD).

What is the official source for Luxembourg's tax-residency rule?

Administration des Contributions Directes (ACD). The rule on this page was last checked against that source on 2026-05-27. Thresholds and tests change, so confirm before relying on it.

Other countries

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Not tax advice. This page summarises one country's day-count rule from its tax authority. Real residency depends on far more — permanent home, family, economic ties, treaty tie-breakers and intent — and thresholds change. The day count is a proxy, not a verdict. Always confirm with the official source above or a qualified adviser.

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